REGISTERED NUMBER: 12751701 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Capital Healthcare Limited

Trading as

Ainsdale Court Nursing and Residential

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Bahia

Mrs R Bahia

REGISTERED OFFICE:

1 Coton Lane

Birmingham

B23 6TP

REGISTERED NUMBER:

12751701 (England and Wales)

ACCOUNTANTS:

A K Patel & Co. Chartered Accountants

1 Coton Lane

Erdington

Birmingham

West Midlands

B23 6TP

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

585,992

594,035

585,993

594,036

CURRENT ASSETS

Stocks

1,230

7,300

Debtors

6

311,769

242,734

Cash at bank and in hand

448,003

476,472

761,002

726,506

CREDITORS

Amounts falling due within one year

7

1,101,828

378,712

NET CURRENT (LIABILITIES)/ASSETS

(340,826

)

347,794

TOTAL ASSETS LESS CURRENT LIABILITIES

245,167

941,830

CREDITORS

Amounts falling due after more than one year

8

(183,334

)

(550,000

)

PROVISIONS FOR LIABILITIES

(7,184

)

(7,187

)

NET ASSETS

54,649

384,643

CAPITAL AND RESERVES

Called up share capital

240

240

Retained earnings

54,409

384,403

SHAREHOLDERS' FUNDS

54,649

384,643

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 December 2025 and were signed on its behalf by:

Mr M Bahia - Director

Mrs R Bahia - Director

1.	STATUTORY INFORMATION

Capital Healthcare Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

Straight line over 50 years

Plant and machinery etc

-

20% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 60 (2024 - 60 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

1

1,108

1,109

AMORTISATION

At 1 April 2024

and 31 March 2025

-

1,108

1,108

NET BOOK VALUE

At 31 March 2025

1

-

1

At 31 March 2024

1

-

1

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

570,585

72,017

642,602

Additions

-

5,390

5,390

At 31 March 2025

570,585

77,407

647,992

DEPRECIATION

At 1 April 2024

25,992

22,575

48,567

Charge for year

7,608

5,825

13,433

At 31 March 2025

33,600

28,400

62,000

NET BOOK VALUE

At 31 March 2025

536,985

49,007

585,992

At 31 March 2024

544,593

49,442

594,035

6.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

44,891

109,984

Other debtors

1,699

78,919

46,590

188,903

Amounts falling due after more than one year:

Amounts owed by associates

265,179

53,831

Aggregate amounts

311,769

242,734

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

74,671

103,040

Taxation and social security

958,204

138,002

Other creditors

68,953

137,670

1,101,828

378,712

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

183,334

550,000

9.	ULTIMATE CONTROLLING PARTY

The Board of Directors are the controlling party.

10.	COMPANY RESTRUCTURING

Business Re-organisation - 28 October 2024

Transactions phase 1:

a) Apex (2020) Limited purchase 56C ordinary shares of £1 in Capital Healthcare Limited from Rotara Limited for cash consideration of £432,833

b) Apex (2020) Limited purchase 12D & 12E ordinary shares of £1 each in Capital Healthcare Limited from Mr Satvinder Sekhon for cash consideration of £185,500

All relevant legal documents were executed by Shoosmiths Solicitors.

Professional advice and report were provided by KPMG LLP.

Transactions phase 2:

a) Apex (2020) Limited purchase 56A ordinary shares of £1 each in Capital Healthcare Limited from Reactive Limited for cash consideration of £432,833

b) Apex (2020) Limited purchase 12D & 12E ordinary shares of £1 each in Capital Healthcare Limited from Mr Harjinder Chawdary for cash consideration of £185,500

All relevant legal documents were executed by Shoosmiths Solicitors.

Shares valuation were executed by RA Valuation Services Limited.

Professional advice and report were provided by KPMG LLP.